Management Accounting
Order Description
The assignment is in two parts, (a) and (b), weighted 70:30 respectively.
Part (a):
Write a summary of François-Régis Puyou’s research findings on the manipulation of financial performance reporting (Puyou 2014).
Puyou, F-R. (2014) Ordering collective performance manipulation practices: how do leaders manipulate financial reporting figures in conglomerates? Critical Perspectives on Accounting, vol. 25 pp469-488.
Part (b):
Use the research findings of Puyou (2014) to comment critically on the Toshiba scandal as reported in The Economist, 25th July 2015, pp 54-55.
Part (a):
Write a summary of François-RégisPuyou’s research findings on the manipulation of financial performance reporting (Puyou 2014).
Puyou, F-R. (2014) Ordering collective performance manipulation practices: how do leaders manipulate financial reporting figures in conglomerates? Critical Perspectives on Accounting, vol. 25 pp469-488.
You can access the article via “Reading Lists” on the module page on Blackboard.
Your summary must not exceed 1,000 words (excluding the title). You may reproduce diagrams/figures and you may use headings but you should avoid over-use of bullet points. Words in diagrams are included in the word count.I will apply the University’s policy on marking where there is a mandatory word limit:
“a student should not benefit from submitting a piece of work which exceeds the specified length: a marker should not be obliged to read beyond the word limit and a mark based on the work up to the word limit should normally be awarded.”http://www.reading.ac.uk/web/FILES/exams/17-eaph-coursework.pdf
Part (b):
Use the research findings of Puyou (2014) to comment critically on the Toshiba scandal as reported in The Economist, 25th July 2015, pp 54-55.
This part of the assignment should not exceed 500 words.
Marking criteria: see below
Criteria EXCEPTIONAL SKILLED PROFICIENT DEVELOPING INADEQUATE
The summary of Puyou (2014).
Demonstration of knowledge and understanding.
(35%) • All the key concepts are identified
• Demonstrates an ability to extract and synthesise sufficient information to support the key concept or point. • Most of the key concepts are identified
• Supporting information is summarised but may be either too detailed or inadequate. • Some key concepts are identified
• Supporting information demonstrates a limited understanding of the key concept or point. • Very limited identification of the key concepts
• Supporting information may not be included and/or demonstrates a poor understanding of the key concept or point. • Little evidence to show that the key concepts/points have been identified or understood.
Quality of written communication.
(35%) • Excellent sequence and logical organisation of material.
• Writing is fluent, succinct and clear.
• Effective use of quotations. • Good organisation.
• Writing is mainly succinct and clear
• Good use of quotations in general but some quotations could have been expressed just as well in your own words. • Sequence of paragraphs may not always be logical.
• Writing is sufficiently clear to convey meaning
• Too many quotations are used and/or some quotations are extensive. Much more should be in your own words. • Acceptable structure.
• Meaning is often difficult to extract because the writing is poor
• Far too many quotations are used. Much more should be in your own words. • Difficult to discern a logical structure
• Poorly written throughout or may consist of little more than a list of quotations.
• Fails to identify quotations as such.
Application of Puyou (2014) to Toshiba.
Application of theory (Puyou’s research) to the Toshiba case study (as reported in The Economist).
(20%) • Excellent interpretation of the article through the lens of Puyou’s work • Strong evidence that Puyou’s contribution has been understood and applied to the Toshiba case.
• Few omissions
• Understanding may lack depth in places. • Good use of the Puyou article to show understanding of the Toshiba case.
• There may be some omissions or errors of understanding. • Some evidence that Puyou’s article has been used to interpret the Toshiba case.
• There may be evidence that Puyou’s work has been misunderstood and/or that it has been inappropriately applied to the Toshiba case. • Poor. Little evidence that any attempt has been made to read the Toshiba case in light of the Puyou article.
Critical insight, reasoned reflection and/or reasoned questioning of assumptions.
(10%) • Strong evidence supporting interesting and critical comments. • Evidence of probing and questioning.
• Most critical comments or observations are supported by reasoned argument or other evidence. • Some reasonable criticismbut comments may not be supported by reasoned argument or sufficient evidence in all cases. • Evidence may be weak and/or comment may be limited.
• Some attempt to recognise underlying assumptions and to question their validity. • No evidence of questioning.
• Fails to recognise any assumptions.